Deregistration

Updated June 2026

Charitable status in New Zealand is voluntary. A charity can ask to be deregistered at any time and for any reason. For example, a charity may request deregistration if it is winding up, merging with another organisation, or will no longer operate.

A charity may also be deregistered by the Charities Registration Board if it no longer meets the requirements for registration or has not met its obligations under the Charities Act 2005.

Before you request deregistration

Before requesting deregistration, your charity should:

  • settle any money owed to the charity
  • pay any outstanding debts
  • check its rules for a wind-up clause
  • decide what will happen to any remaining assets
  • contact Inland Revenue if the charity holds assets or is unsure about its tax obligations.

Learn more about the winding up process here.

How to request deregistration

An officer of the charity, or another authorised person, must complete the deregistration form through the charity’s online account.

To access the form:

  • log in to your charity’s online account
  • select the Deregister tab
  • complete the deregistration form.

The form will ask for:

  • the reason for deregistration
  • the value of the charity’s assets and liabilities at the time of deregistration
  • what has been done, or will be done, with any accumulated assets and income.

Some of this information will be published on the Charities Register and shared with Inland Revenue.

Tax implications of deregistration

Income tax obligations

Registered charities receive charitable tax exemptions. Once deregistered, a charity generally becomes liable for income tax unless it qualifies for another exemption.

A deregistered charity may also need to pay a one-off tax on accumulated assets held at the date of deregistration.

To avoid tax on accumulated assets, the charity must either:

  • distribute its assets within 12 months of deregistration to another registered charity or for charitable purposes
  • reregister within 12 months of deregistration.

After deregistration, a charity may no longer be able to issue donation receipts for tax credits.

Contact Inland Revenue if your charity is considering deregistration and holds assets. They can help you understand your tax obligations.

Who decides on deregistration

All deregistration decisions are made by the Charities Registration Board.

In some cases, the Board delegates authority to Charities Services. This usually applies when there is clear non-compliance, such as, failure to file annual returns for two or more years.

Charities Services is responsible for:

  • Notifying organisations of concerns
  • Communicating final decisions.

When a charity may be deregistered by the Board

The Board can deregister a charity if it:

  • no longer meets the requirements for registration

  • has acted in a way that is considered to be "serious wrongdoing"

  • has "significantly and persistently" failed to comply with the Charities Act 2005.


Before making a decision, the Board will issue a notice explaining the reasons for the proposed deregistration and how the charity can object.

If the charity objects, the Board must consider the objection before making a final decision. You can learn more about the objections process here.

What changes for charities after deregistration?

A deregistered charity must no longer:

  • call itself (or imply that it is) a "registered charitable entity"

  • display or promote its former charities registration number

  • claim eligibility for charitable tax exemptions

  • if the charity is an incorporated society, it must go back to filing returns with the Companies Office.

  • some funding may no longer be available, as some funders only provide funding to organisations that are listed on the Charities Register.

Returning to the Charities Register

To reregister, a charity must submit a new application through its online account.

The application must include:

  • Updated details about activities
  • certification of all officers
  • governing documents
  • financial reports if required

The Board may also decide that:

  • a charity cannot reapply until a specified date
  • an individual cannot be an officer for up to five years.

Before making either decision, the Board will notify the charity and allow time for submissions.